Opinion
31167-21
02-22-2024
CARLA Y. EADDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This deficiency case is before the Court on Respondent's Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition was not filed within the time prescribed by section 6213(a) or section 7502. Petitioner disputes whether valid notices of deficiency were mailed to her to begin the running of Petitioner's ninety (90) day filing deadline. The parties have briefed that question extensively. On July 19, 2023, however, the United States Court of Appeals for the Third Circuit, to which this case is appealable absent stipulation to the contrary, held that the filing deadline in section 6213(a) is not jurisdictional. Culp v. Commissioner, 75 F.4th 196, (3d Cir. 2023). Accordingly, we must deny Respondent's Motion to Dismiss for Lack of Jurisdiction regardless of whether valid notices of deficiency were issued. Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff'd, 445 F.2d 985 (10th Cir. 1971).
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
Accordingly, it is
ORDERED that Respondent's Motion to Dismiss for Lack of Jurisdiction, filed with the Court on February 3, 2022, is denied.